文章基本信息

标题：Studi Intepretif Identifikasi dan Interaksi Intellectual Capital terhadap Kinerja Perusahaan
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作者：Silvia Herlina, Sigit Hermawan,
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2013
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：The objective of this research is to identify the key components of Human Capital (HC), RelationalCapital (RC), and Structural Capital (SC), as well as to figure out each Components Interaction(CI) and how it relates with company’s performance. This is qualitative research with interpretiveapproach. Data is validated by credibility and transferability test. The technique of analysis isData Reduction. The research shows that the key components of HC, RC and SC in BusinessStrategic Unit of Merpati Maintenance Facility are model and framework, education, and vocationalqualification for HC component; customer loyalty, favorable contracts, and licensing agreementfor RC component; patents, management process, expert network and teams for SC component.Interaction between IC’s component occurs, influencing others and contributing to each componentof IC or as whole. The key components of HC, RC, and SC should have interaction to giveoperational support in order to increase company’s performance, both in its financial and nonfinancial aspect.Keywords: Intepretive Study, Intellectual Capital, Company’s Performance